U.S. Government Standard General Ledger (USSGL)

Board Meeting Minutes

May 14, 2015

LOCATION: Metropolitan Square Building located at 655 15th Street, NW, 

Washington, DC Conference Room 6N201 and 6N202

TIME: 9:30 AM to 12 PM

HANDOUTS:

• Voting Ballot #15-01

• DATA Act Implementation Update Briefing for the USSGL-IRC

• USSGL Board Meeting Ballot Items

Valeria Spinner (Fiscal Service) welcomed everyone to the Board 

Meeting. Introductions were made by the IRC members present in the room 

and those who were on the phone. Valeria introduced Deputy Assistant 

Commissioner, Michael D. Linder (Fiscal Service), to the IRC members.

Renata Maziarz (Fiscal Service) and Mindy Levit (Fiscal Service) 

presented an overview of the Digital Accountability and Transparency Act of 

2014 (DATA Act). The DATA Act is an expansion of the Federal Funding 

Accountability Transparency Act, which was enacted in 2006. The goal of the 

DATA Act is to provide a more complete picture of Federal Government 

spending. Federal contract loans and grant spending information will be 

linked to agency financial systems, which will enable tax payers and 

policymakers to track federal spending more effectively. 

Michael asked whether the reconciliation process will be easier once it is

linked to USASpending.gov. Renata responded that the DATA Act Team

prefers the word “linking” instead of “reconciliation,” because some data will 

not be reported for the DATA Act for security or privacy reasons. Renata 

said the Data Act Team is not looking for all totals to match exactly. The 

goal is to be able to link the information which will result in a closer tie to 

what is reported in the financial systems.

Teresa Tancre (OMB) asked how the Governmentwide Treasury Account 

Symbol Adjusted Trial Balance System (GTAS) will be involved in the DATA 

Act process, and whether there will be an edit check to verify what is being 

reported in the DATA Act database. Renata said the linking will occur at the 
agency level, not at a government-wide level or within GTAS. She expects 

there will be an edit check implemented.

Isabel McConnell (Treasury) asked if the DATA act will keep the same 

threshold that Spending.Gov has for contracts. Currently, any contract below 

$25,000 is not included on Spending.Gov. Renata said the policy guidance, 

Memorandum 15-12, which was issued by OMB on May 8th, revises the 

threshold amount to the micro purchase threshold. This is currently $3,000. 

Teresa commented that the majority of federal agencies do not record

commitments. However, commitments are recorded in grant systems and 

contracting offices. Many agencies do not have an interface between those 

systems and offices. Teresa asked whether Treasury will push agencies to 

get interfaces between the various systems. Renata said the award ID link 

is the interface and is mentioned in the May policy guidance.

Teresa asked what is meant by the term “Proprietary Data.” Renata said

the term “Proprietary Data” refers to the non-standardized format that is 

specific to an agency’s financial system or agency-owned data.

Teresa asked where the element definitions can be found. Mindy responded 

that the 15 finalized element definitions can be found on the MAX page 

linked through the USA Spending DATA Act page. The financial elements

were taken from the OMB Circular A-11.

Isabel asked for further explanation on the DATA broker and how it will 

work. Mindy said the DATA Act Team is creating a prototype DATA broker 

that will be provided to agencies once it is completed. Each agency will have 

to tailor the DATA broker to fit their individual systems. The DATA broker 

contains rules that will translate the agency format to the DATA Act schema.

The broker will also contain validation rules that are currently being 

developed. Once the data are mapped and validated, they will be submitted 

to Treasury for posting.

Andre Small (Treasury) asked whether the DATA Broker will have the 

capability of taking multiple files or tables and validating them before they 

are sent to Treasury. Renata responded that they are piloting the DATA 

Broker with the Small Business Administration. Once the pilot has concluded

at the end of the summer, the DATA Act Team will use the findings to 

determine the capabilities of the DATA Broker.

Bruce Henshel (Commerce) emphasized the importance of understanding

that the data submitted for the DATA Act will not exactly agree with the data 
in the GTAS general ledger because the DATA Act is only collecting data 

above the micro threshold.

Webster Coleman (DOL) requested that Renata list the 3 financial 

providers. Renata said the financial providers are Oracle, SAP and CGI 

momentum. The DATA Act Team is working with the vendors and has set up 

a product control board.

Teresa presented budgetary updates. The OMB Circular No. A-11 issue list 

was vetted internally and will be distributed to the agencies’ budgetary 

counterparts. Teresa said she will also send the issue proposals and other 

potential changes for the OMB Circular No. A-11 to Valeria to be distributed 

to agencies. Any comments regarding the OMB Circular No. A-11 should be 

submitted through an agency’s budget office.

Kathy Wages (Fiscal Service) presented the proposed changes to existing 

USSGL account 579100, “Adjustment to Financing Sources-Downward 

Reestimate or Negative Subsidy for FY2015. The account title will be revised 

to “Adjustment to Financing Sources- Credit Reform.” In addition, the

Modification Adjustment Transfer (M.A.T) and the word “gain” will be added 

to the definition.

Andre asked when the Federal/Nonfederal attribute will be limited to an “F”

for Federal. Kathy said the USSGL Advisory Division is still working with 

Financial Reports Division to get the “F” attribute domain value added back 

to USSGL account 579100.

Valeria mentioned that USSGL will continue to work with the Credit Reform 

subcommittee to update case studies for Credit Reform for FY 2016.

Michele Crosco (Fiscal Service) presented new USSGL account 320700,

“Appropriations Outstanding-Used” for FY 2015. USSGL account 320700 is 

the General Fund’s offset to USSGL account 310700, “Unexpended 

Appropriations-Used.” This account will flow to Reciprocal Category 42 

“Appropriations Used.” It is only reported by the General Fund. However, 

some auditors may require this account be added to agencies’ Chart of 

Accounts. Michele explained that it is impossible for an agency to report 

USSGL account 320700 because the Attribute Table only allows the fund 

type “GA” (General Fund Authority) which can only be submitted by the 

General Fund. This change is slated for period 11, but could go into GTAS as 

early as period 9. There are also several General Fund accounts anticipated 

for FY 2016 that will appear on a special ballot later this year. 
An IRC member asked whether the creation of USSGL account 320700 would 

resolve intragovermental differences within the intragovernmental module in 

the third quarter. Kirstie Pottmeyer Hart (Fiscal Service) responded that 

it would not resolve differences for the third quarter. However, this 

difference will not be held against an agency’s scorecard. The explanation for 

the difference is still required until all changes are incorporated within GTAS.

Yianting Lee (HHS) asked for further explanation of Reciprocal Category 

39 “Appropriations Used/Appropriations Outstanding.” Kirstie explained the 

agency side is USSGL account 310700, which will crosswalk to the 

Reclassified Statement of Changes of Net Position. When the General Fund is 

able to report USSGL account 320700, it will reciprocate against 310700. 

Agencies will be required to differentiate between disbursements of 

appropriated funds versus disbursements of non-appropriated funds in order

to split out the disbursement Business Event Type Code (BETC) to populate 

USSGL account 320700.

Karen Hunter (SSA) and State Department expressed concerns about 

the splitting of the disbursement BETC into two. Bruce said breaking out the 

BETC would be a massive impact on agencies and recommended the issue

be discussed further in a meeting with all the agencies. Yianting agreed 

that this would be a major change for HHS to implement for FY 2015. 

Teresa said the budget side of OMB would also be interested in attending a 

meeting about this issue because the BETC has a relationship with budgetary 

data. 

Teresa asked why the direct and reimbursable attribute is not being used 

against the proprietary side instead of creating new BETC codes. The 

attribute would give the accrual and the disbursement. Teresa 

recommended the terminology be clearly defined before moving forward. 

Jaime Saling (Fiscal Service) said the Financial Reports Division (FRD) is

still working on the BETC and will conduct meetings the following week to 

start developing the BETC. FRD welcomes any comments and concerns 

regarding the BETC.

Valeria said the USSGLAD will schedule another meeting to further discuss 

the new BETC to address each agency’s concerns. 

Jeff Taberner (Fiscal Service) presented proposed USSGL account 

113500, “Funds Held by the Public-Non Budgetary” for FY2016. This account 

will help those agencies who were having difficulty passing Edit 5 in GTAS. 

Eileen Parlow (SEC) asked for clarification of the word “by” in the title of 

USSGL account 113500. She said if the public is holding funds, it cannot be 
budgetary, because the public owns the funds. Because the funds are 

actually held by the Federal Government outside of Treasury she suggested 

the word “by” be removed. Teresa asked if the title could remain the same

if further information is incorporated in the definition that specifies USSGL 

account 113500 relates to the Cash Held and Investments Outside of 

Treasury (CIHO). Bruce also suggested changing the title of USSGL account 

113500 to “Funds Held Outside of Treasury-Non Budgetary” and working on

further defining what should actually be reported in USSGL account 119000,

“Other Funds”. Jeff said based on the feedback, the title of USSGL account 

113500 will be revised to “Funds Held Outside of Treasury-Non Budgetary” 

and USSGL account 113000 will be revised to “Funds Held Outside of 

Treasury-Budgetary”. The wording will be added to the definition of both 

accounts that specifies they are for cash deposited in accounts outside of the 

U.S. Treasury in non-Treasury General Accounts (non-TGAs).

Michele presented a proposed change to USSGL account 214100 for FY

2016. The title will be revised from “Accrued Interest Payable-Debt” to 

“Accrued Interest Payable-Loans”. She also presented the proposed new 

USSGL account 214200, “Accrued Interest Payable-Debt”. These changes 

were made to resolve intragovernmental reporting issues.

Kent Linscott (Fiscal Service) presented miscellaneous USSGL account 

updates. The definition of USSGL accounts 1351000, “Capitalized Loan 

Interest, 251100 “Capitalized Loan Interest Payable-Non-Credit Reform,” 

619000, “Contra Bad Debt Expense–Incurred for Others,” and 750000 

“Distribution of Income-Dividend. USSGL accounts 135100 and 251000 were 

modified to include language that clarifies the use of these accounts for the 

Black Lung Disability Trust Fund Obligations. USSGL accounts 619000 and 

750000 were updated as a result of changes made to TFM Chapter 2-4700.

Valeria listed the projects that the USSGL will be focusing on for FY 2016,

which include updating credit reform case studies, the General Fund, a 

scenario for contingent and unfunded liabilities, Deposit Fund Subcommittee, 

the DATA Act, and the USSGL to BETC Crosswalk. 

Michele reminded attendees that the revised ballot will be posted on the 

USSGL website. Votes must be received by May 28th.

Valeria adjourned the meeting.
PARTICIPANTS:

Valeria Spinner, Fiscal Service

Marlana White, Fiscal Service 

Karen Hunter, SSA 

Isabel McConnell, Treasury

Yianting Lee, HHS

Anne Kahle, HHS

Alfred Buck, USAID

Alex Lopez, VBA

Oscar Castro, Fiscal Service

Carl Fredericks, NRC

Joseph Henry, SBA

David Surti, Energy

Yong Scott, GAO

Joseph Doyle, SBA

Hesham Abelaziz, USDA

Eileen Parlow, SEC

Michael Ward, GSA

Andre Small, Treasury

Mark Santucci, Education

Valerie Grant, DOJ

David Bethea, DOJ

Bruce Henshel, Commerce

Jeff Carr, Energy

Drena McDaniel, Transportation

Webster Coleman, DOL

Jonnathan Diaz Olivo, Fiscal Service

Stephen Cotter, Treasury

Jeff Taberner, Fiscal Service

Diane Washington, DOI

Kathy Wages, Fiscal Service

Keith Stith, Fiscal Service

Melanie White, Fiscal Service

Tia Harley, Fiscal Service

Kent Linscott, Fiscal Service

Teresa Tancre, OMB

Renata Maziarz, Treasury 

Mindy Levit, Treasury

Michael Linder, Fiscal Service

By telephone:

Jaime Saling, Fiscal Service
Kirstie Pottmeyer Hart, Fiscal Service